2025 (11) TMI 1269

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....2023 passed by the respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is engaged in the business of purchase and sale of two wheeler vehicles and having GSTIN number. He further submits that the petitioner placed an order for supply of two wheeler motorcycles, for which one tax invoice dated 03.06.2023 was issued for 7 two wheeler vehicles and another tax invoice was issued for 41 two wheeler vehicles. The same were loaded on the vehicle in question, for which the consignment note was also generated on 03.06.2023. The e-way bill was also generated in respect of all the goods in question, but due to some reason, the driver of the vehicle in question did not turn up and another driver was arranged and there....

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....ut still not being satisfied, the impugned orders have been passed. 5. Learned counsel for the petitioner further submits that merely on the basis of expiry of e-way bill, the seizure order cannot be passed. He further submits that the allegation of multy use of the documents cannot be accepted in the case of two-wheeler vehicles. In support of his submissions, he has placed reliance on the judgements of this Court in M/s Trimble Mobility Solutions India Private Limited Vs. State of U.P. & 2 Others [Writ Tax No. 205/2024, decided on 07.10.2025], Panasonic India (P) Limited VS. Additional Commissioner & Others [Writ Tax No. 365/2021, decided on 01.08.2025], Falguni Steels Vs. State of U.P. & Others [Writ Tax No. 146 of 2023, decided on 25....